Court : Guwahati
..... the joint purchasers of a lottery ticket do not constitute or form an association of persons or any other entity so as to become liable to tax under the provisions of the income-tax act, 1961.' 33. further, from annexure-vii latter dated january 7, 1992, harvinder singh sehgal stated there is no entity as mahender singh sehgal and ..... purchase of a lottery ticket once jointly by a few persons does not by itself go to show that these persons acted as an association of persons liable to tax under the provisions of the income-tax act, 1961. 10. that your petitioner submits that the joint purchasers of the lottery ticket in the instant case did not join in ..... single lottery ticket only once does not bring into existence any entity like association of persons or body of individuals liable to tax as an entity within the meaning of the word 'person' under the income-tax act, 1961. 9. that your petitioner submits that for forming an 'association of persons' the members of the association must join .....
Tag this Judgment!Court : Guwahati
..... on 20-11-1950.the affidavit also states that a photostatic copy of the deed was filed along with the application under section 27 of the indian income-tax act before the income-tax officer who made the assessments; nevertheless the appellate tribunal also held that inasmuch as the wakf deed had not been filed in the present proceedings and there ..... in m/s. raghubar mandal harihar mandal v. state of bihar, (s) air 1957 sc 810, it was again found on the analogy of section 23 of the income-tax act, that the assessing authorities are not entitled, after rejecting returns and books of account of the assessee, to proceed to estimate the gross turnover and make, an assessment without ..... the entire basis, to my mind, of the assumption of the appellate tribunal is erroneous. section 41(1) of the income-tax act lays down that if the income in the hands of the mutwalli is chargeable to income-tax, it would be levied upon and recoverable from the mutwalli in the like manner and to the same amount as it .....
Tag this Judgment!Court : Guwahati
..... , a resident of police bazar, shillong, impugns the notice demanding interest of rs. 3,972 levied under section 139 of the income-tax act, 1961, shortly 'the act', for delayed filing of return. during the assessment year 1962-63, he had income from two firms, namely, m/s. ganeshdas sreeram and m/s. a.v. morello & co., both having their head offices ..... at shillong, the income-tax officer, a-ward, shillong, made final assessment under section 143(3)/154 of the act and found his total income at rs. 91,451 computed as follows :rs.(1)share of profit from m/s. ganeshdas sreeram : (a)business80,291 ..... sub-clause (a) of clause (in) to the proviso of sub-section (1) of section 139 of the act, that a registered firm shall be treated as an unregistered firm, and it gives power to the income-tax officer to charge interest on the firm alone and since the above provision requires every registered firm to be treated as .....
Tag this Judgment!Court : Guwahati
..... agricultural income-tax act, which follows closely the provisions of the assam act. in that case, kerala state's power to tax income from tea to agricultural income-tax is limited to taking 60% of the income computed for the purpose of the indian income-tax act as if it were income derived from business, was questioned on the ground that the provisions of the kerala agricultural income-tax act, 1950, as amended by act ix of 1961 ..... , were null and void. in that case, their lordships had to examine the various provisions of the act .....
Tag this Judgment!Court : Guwahati
..... 65, the loan paid to the spouse in the relevant period was not accepted in view of the tribunal's order no. 4610 (gau) of 1971-72 under the income-tax act, 1961, for the assessment years 1963-64, 1964-65, 1965-66, 1966-67, 1967-68 for the assessee's spouse was not accepted as a debtor in the assessment ..... (gau) of 1975-76 for the assessment years 1972-73 and 1973-74 sustaining the application of section 64(1)(iii) of the income-tax act, 1961, which is identical to section 4(1)(a)(i) of the wealth-tax act, 1957, and whether the decision based on a contrary view taken by the tribunal in the case is tenable in law ?' 2 ..... what are the constraints were stated as limitations. there should be finality and certainty in revenue proceedings, it was emphasised, like all litigations including litigation arising out of the income-tax act. a decision on a question cannot be reopened unless that decision is arbitrary or perverse. if no fresh facts are there, the earlier decision should be followed. finally, .....
Tag this Judgment!Court : Guwahati
..... to detain the vehicles, the writ petitioners would not press for a decision on the validity of section 47a of the act.3. a perusal of the provisions of the assam agricultural income-tax act, 1939, including section 47a thereof would go to show that no power has been conferred on the authority to detain vehicles ..... at inter-state check posts, on the ground of non-production of the agricultural income-tax clearance certificate under section 47a of the agricultural income-tax act, 1939 (as amended), the challenge to the constitutional validity of the provisions of section 47a of the act as well as the circular dated september 13, 2000, issued by the commissioner ..... bunch of writ petitions by holding that under the provisions of the assam agricultural income-tax act, 1939, as in force there is no power vested in the authority to detain vehicles for non-production of tax clearance certificates under section 47a of the act, and any such detention, if made, would be illegal, ultra vires and .....
Tag this Judgment!Court : Guwahati
..... the inter-state check posts, on ground of non-production of the agricultural income tax clearance certificate under section 47a of the agriculture income tax act, 1939 (as amended). the challenge to the constitutional validity of the provisions of section 47a of the act as well as the circular dated 13.9.2000 issued by the commissioner ..... this bunch writ petitions by holding that under the provisions of the assam agricultural income tax act, 1939 as in force there is no power vested in the authority to detain vehicles for non-production of tax clearance certificates under section 47 of the act, and any such detention, if made, would be illegal, ultra vires ..... to detain vehicles carrying tea for non-production of the tax clearance certificate visualised under section 47a. section 47a of the act requires production of a tax clearance certificate issued by the competent authority; but there appears to be no provision in the act empowering the authority to detain the vehicles or to resort .....
Tag this Judgment!Court : Guwahati
..... the following questions of law have been referred to this court under section 28 (2) of the assam agricultural income-tax act, 1939 (assam act ix of 1939), hereinafter called "the act" :"(1) whether under the provisions of the assam agricultural income-tax act, 1939, the tax is paid by a company on behalf of its shareholders ?(2) whether the shareholder of a company can claim ..... no. 1 is in very wide terms and, in our opinion, has to be answered in the negative. under the provisions of the assam agricultural income-tax act, it cannot be said that the tax paid by the company is on behalf of its shareholders.dr. medhi, the learned counsel for the petitioner, has contended that even if under the ..... ..... the very scheme of section 48 makes it clear that only those individuals can apply for a refund who are liable to be assessed to tax under section 3 of the income-tax act. it is only an individual who can be made liable as an assessee who can apply for refund." the same principle was laid down in .....
Tag this Judgment!Court : Guwahati
..... upon by the advocate-general in support of his contentions 2 :"this contention is founded on a misunderstanding of the jurisdiction of the income-tax officer and the operation of the income-tax act. the income-tax assessment proceedings commence with the issue of a notice. the issue or receipt of a notice is not however the foundation of the ..... by the petition before the high court under article 226 of the constitution. in that case the following propositions were laid down :"(1) the income-tax act has entrusted to the income-tax officer the decision to of the facts and the law decided whether the provision of section 34 are applicable;(2) the exisgencies of the state ..... of notice issued under section 34 in accordance with the procedure provided under the code of civil procedure read with section 63 of the income-tax act, the proceedings taken by the income-tax officer on the assumption that there has been a valid notice under section 34 was without jurisdiction. in my opinion the service of .....
Tag this Judgment!Court : Guwahati
baharul islam, j. 1. at the instance of the commissioner of income-tax, assam, nagaland, manipur and tripura, the income-tax appellate tribunal, calcutta bench 'b' (hereinafter merely 'tribunal'), has referred, under section 66(1) of the indian income-tax act, 1922 (hereinafter called 'the act') the following question to us :'whether, on the facts and in the circumstances of the case, the tribunal was right in coining to ..... the conclusion that the provisions of section 23 a of the indian income-tax act, 1922, were not attracted in the instant case, after taking into account the capital expenditure incurred by the company and its tax liability as also the fact that the assessee had declared a dividend of rs. 12,000 in september, 1958 .....
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